https://www.taxtmi.com/caselaws?id=432248 The Allahabad HC dismissed a writ petition challenging the validity of a GST assessment order. The petitioner claimed no notice or hearing opportunity was provided under Section 74 of the CGST/UPGST Act, 2017. The court found that a show cause notice in Form GST-DRC-01A was issued, fixing date, time and place for personal hearing. The petitioner failed to disclose or dispute this notice in the petition and concealed material facts, disentitling relief under Article 226. The court held no breach of natural justice occurred and dismissed the petition for lack of merit. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432248 The Allahabad HC dismissed a writ petition challenging the validity of a GST assessment order. The petitioner claimed no notice or hearing opportunity was provided under Section 74 of the CGST/UPGST Act, 2017. The court found that a show cause notice in Form GST-DRC-01A was issued, fixing date, time and place for personal hearing. The petitioner failed to disclose or dispute this notice in the petition and concealed material facts, disentitling relief under Article 226. The court held no breach of natural justice occurred and dismissed the petition for lack of merit. Case-Laws GST Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432248